ATKINS, Judge:
The respondent determined a deficiency in income tax in the amount of $167,735.33 for the taxable year 1951.
The issue is whether the full amount of $478,142 received by petitioner in 1951 in settlement of an antitrust suit is taxable as ordinary income as determined by respondent or whether $346,142 thereof constitutes nontaxable return of capital as contended by petitioner.
Adjustment will be made under Rule 50 in accordance...
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